A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: 4,350 4,250 100 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 48 50 13 11 $ $ Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $91,350 $42,500 What is the variable costing unit product cost for the month